July 6, 2009
BIR RULING [COOP-(M-112) 425-09]
R.A. No. 6938; Coop (M-011) 037-2009 dtd. 1/27/2009
Nila N. Mendiola and Company, CPA's
Units 2105 & 2106 21st Floor
Cityland Condominium 10
Tower 1, Ayala Avenue
Makati City
Attention: Ms. Nila N. Mendiola
Managing Partner
Gentlemen :
This refers to your request dated April 1, 2009 on behalf of your client, TONTON MULTI-PURPOSE COOPERATIVE, for a Certificate of Tax Exemption under the provisions of R.A. No. 6938, otherwise known as the "Cooperative Code of the Philippines".
Documents submitted disclosed that TONTON MULTI-PURPOSE COOPERATIVE (TIN No. 247-520-037-000) with principal address at Coltrans Compound, 2253 Aurora Blvd., Pasay City is a multi-purpose cooperative transacting with members and non-members; that it is registered with the Cooperative Development Authority with Registration No. MEO-J-624-6055-XL dated August 11, 2006; and that the objectives and purposes for which it was formed, among others, are the following:
1. Provide traditional Thai massage through the management and operation of Tonton massage branches;
2. To develop skills in traditional Thai massage through training programs and the operation of a training school;
3. To develop and produce products used in traditional Thai...
